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131	Návrh metodiky transformace účetní závěrky podniku v souladu s IFRS / Project of Methodology of Comany´s Financial Statements Transformation in Accordance with the IFRS Blažková, Irena January 2013 (has links) This thesis deals with the issue of the conversion of the financial statements according to the Czech accounting legislation to the IFRS. The analytical part of the thesis shows the differences in reporting according to Czech accounting legislation and IFRS in the selected company. The final part of the thesis deals with the determination of the impact of the application of different systems of reporting financial information on the image of the financial position and business performance.
132	Konsolidace účetní závěrky vybraného koncernu / Consolidation of Financial Statements of the Selected Group Andrýsková, Hana January 2015 (has links) This diploma thesis deals with the consolidated financial statements. The thesis includes theoretical basis for the preparation of consolidated financial statements, the individual process steps consolidation methods and evaluation approach. Then theoretical knowledge is applied in preparing the consolidated financial statements of the chosen company.
133	Rozšíření konsolidačního celku u vybraného koncernu / Extension of the Consolidated Group for the Selected Group Štěpánová, Markéta January 2016 (has links) The master’s thesis focuses on the issue of the consolidated financial statement of WOOD-FOREST GROUP a. s.. On the basis of theoretical knowledge referred to in the first part of the work is then reviewed consolidated group and its changes are made. Due to insignificance selected subsidiaries not included in the consolidation and the preparation of a new consolidated financial statements is made. At the conclusion are evaluated the impacts of the changes by using selected indicators.
134	Financial Analysis and Fiscal Viability of Secondary Schools in Mukono District, Uganda Tanner, Janet Jeffery 08 December 2006 (has links) (PDF) Within the worldwide business community, many analysis tools and techniques have evolved to assist in the evaluation and encouragement of financial health and fiscal viability. However, in the educational community, such analysis is uncommon. It has long been argued that educational institutions bear little resemblance to, and should not be treated like, businesses. This research identifies an educational environment where educational institutions are, indeed, businesses, and may greatly benefit from the use of business analyses. The worldwide effort of Education for All (EFA) has focused on primary education, particularly in less developed countries (LDCs). In Sub-Saharan Africa, Uganda increased its primary school enrollments from 2.7 million in 1996 to 7.6 million in 2003. This rapid primary school expansion substantially increased the demand for secondary education. Limited government funding for secondary schools created an educational bottleneck. In response to this demand, laws were passed to allow the establishment of private secondary schools, operated and taxed as businesses. Revenue reports, filed by individual private schools with the Uganda Revenue Authority, formed the database for the financial analysis portion of this research. These reports, required of all profitable businesses in Uganda, are similar to audited corporate financial statements. Survey data and national examination (UNEB) scores were also utilized. This research explored standard business financial analysis tools, including financial statement ratio analysis, and evaluated the applicability of each to this LDC educational environment. A model for financial assessment was developed and industry averages were calculated for private secondary schools in the Mukono District of Uganda. Industry averages can be used by individual schools as benchmarks in assessing their own financial health. Substantial deviations from the norms signal areas of potential concern. Schools may take appropriate corrective action, leading to sustainable fiscal viability. An example of such analysis is provided. Finally, school financial health, defined by eight financial measures, was compared with quality of education, defined by UNEB scores. Worldwide, much attention is given to education and its role in development. This research, with its model for financial assessment of private LDC schools, offers a new and pragmatic perspective. Africa benchmarks business business analysis business practices corporate financial statements correlation development education Education for All EFA enrollments financial analysis financial analysis tools financial assessment financial health financial statement analysis financial statement ratio analysis fiscal viability funding government funding industry averages less developed countries LDCs model model for financial assessment national examination national exam scores norms primary school primary education private schools private secondary schools quality of education ratio analysis revenue reports school financial health schools scores secondary education secondary schools schools Sub-Sahara sustainable sustainability Uganda Uganda Revenue Authority UNEB UPE worldwide Educational Leadership
135	An application guideline for the fair value accounting of biological assets Van Biljon, Marilene 06 1900 (has links) Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these valuations, contributing to the theoretical gap addressed in this study, where the cognitive theory was applied to determine how to improve the consistency, validity and reliability of the fair valuing of biological assets. The knowledge gap is a result of the inconsistent application of the requirements of IAS 41 which results in incomparable financial results which impairs the decision-making of the users of such information. The results of the study were analysed and contextualised to develop an application guideline to assist the financial statement compilers to present results to users that will enhance their decision-making. This guideline is the result of an investigation on the industry trend and standards on how to value, disclose and report on biological assets in the annual reports; an assessment of the valuation challenges experienced, the valuation factors considered and the frequency thereof; an analysis of the valuation inputs applied and a contextualisation of the various users’ expectations when these financial results are assessed. Such assessment included an inductive content analysis, further grounded theory contextualisation and grouping of the results into a guideline that was tested on various users to ensure the usefulness and validity thereof. The purpose of the study and the developed guideline is to determine how to improve the consistency, the validity and the reliability of the fair valuing of biological assets to derive at informing, comparable, decision-enhancing balances in a cost efficient manner when detailed information is presented. / Centre for Accounting Studies / D. Phil. (Accounting Sciences) Fair value Biological assets Agriculture Guideline Financial statement users Decision enhancing information Consistency Comparability Accounting challenges Valuation models 657.83500968 Assets (Accounting) Fair value -- Accounting Financial statements -- Standards
136	Posuzování synergických efektů u vybraného konsolidovaného subjektu / Assessing the Synergistic Effects of the Selected Consolidated Entity Nováčková, Veronika January 2016 (has links) The thesis focuses on the methods of assessment of synergy effects in a consolidated entity. The text includes a assessment of economic situation of the consolidated unit and analyzes a draft set of economic indicators suitable for assessing of synergy effect. Synergy effect is monitored in several selected areas through a comparison between the consolidated unit and the mother company. Results of the analysis of the draft indicators are assessed to determine whether synergies were achieved after the acquisition.
137	Možnosti metodického přístupu při oceňování stavebního podniku v období hospodářských výkyvů / Methodical Approach Options for Evaluation of Construction Company during the Economic Fluctuation Božiková, Kateřina January 2012 (has links) The aim of the master’s thesis is to analyze potential of methodical approach during construction company evaluation in the period of economical fluctuation. Building industry is the activity that is very sensitive towards market and economy swings. Their impacts significantly influence the attitude towards evaluation and prize in the building industry. Construction companies are affected by economy swings. Therefore, in my master’s thesis, I analyze different approaches towards their evaluation and also methods of the prize determination.
138	Minimalizace rizik úvěrového rozhodovacího procesu banky / Risk Management of Bank Credit System and Decision Making Process Skovajsa, Radek January 2011 (has links) The theoretical part of this thesis describes the development of Czech banking sector, especially with emphasis on post-revolutionary rebirth within the new conditions of market economy. The following part demonstrates the decision-making credit account process of a bank on a particular case study based on the methodics and procedures leading up to maximal elimination of credit risk. At the same time, the author presents a partially modified internal opinion on a decision of particular business transaction. It is accented that every decision of a bank must comply with the regulations of CNB. The conclusion of the thesis affirms the maximal efforts of domestic banks to minimalize risks within their decision-making credit account processes, which is mirrored in current stability in the development of Czech banking sector.
139	A Value Relevant Fundamental Investment Strategy : The use of weighted fundamental signals to improve predictability Eliasson, Martin, Malik, Khawar, Österlund, Benjamin January 2011 (has links) The aim of this study is to investigate the possibility to improve the investment model defined in Piotroski (2000) and the subsequent research carried out on this model. Our model builds further upon the original fundamental score put forth by Piotroski. This further developed model is tested in two different contexts; firstly, a weighted fundamental score is developed that is updated every year in order to control for any changes in the predictive ability of fundamental signals over time. Secondly, the behavior of this score is analyzed in context of recession and growth cycles of the macro economy. Our findings show that high book-to-market portfolio consist of poor performing firms, as shown by Fama and French (1995) and is thereby outperformed by both Piotroski's F_score and our own developed scores. The score based on a rolling window correlation is performing a little better then F_score, but the score based on correlations for prior Up and Down periods is not. The conclusions we draw from the results are that improvements have to be made, both to F_score and our own developments, to sort winners from loser to get an even more profitable zero-investment hedge strategy. Fundamental analysis Financial statement analysis Financial analysis High book-to-market quantitative analysis statistical regression study investment strategy longitudinal study NYSE New York Stock Exchange Nasdaq Piotroski Rados and Lovric wieghted and modified Piotroski F_score F_score B/M investment strategy fundamental signals correlation return correlation rolling window investment strategy Piotroski's F_score fundamental signals Fundamental analys finansiell analys Piotroski Piotroskis F_score Rados och Lovric modifierat F_score undervärderade företag fundamentala signaler Business studies Företagsekonomi

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